Yes it does. As I said in the my previous comments that explanation is based upon the way things were done 10 years ago. But it was a good way of explaining things so people can understand.Really helpful explanation. It explained something that I’ve been trying to get my head around at work for a while. Doesn’t the transfer price of assets have to be fair though? I.e, doesn’t the coffee and the license fee have to be assessed as being realistic or ‘market value’?